Certified Government Financial Manager (CGFM) Practice Exam 2025 - Free CGFM Practice Questions and Study Guide

Counseling employees with poor performance appraisals is a practice that enhances internal control by addressing issues of efficiency, accountability, and responsibility within the organization. This strategy ensures that employees receive feedback on their performance, which can lead to improved work quality and productivity.

By counseling employees who are not meeting performance standards, management can identify underlying issues that may affect their output and take necessary actions to help them improve. Such interventions can include additional training, re-evaluation of job roles, or offering support systems that enable employees to meet expected performance levels.

This practice fosters an environment of continuous improvement and accountability, enhancing the overall effectiveness of the organization’s internal controls. Implementing regular performance reviews and using them constructively can prevent issues from escalating and leads to a more capable workforce, which is vital in maintaining the integrity of financial and operational processes.